Mapping the Intellectual Capital Landscape

This book presents a comprehensive synthesis of theoretical and empirical research on intellectual capital (IC) and its linkage to corporate financial performance. It systematically reviews conceptualisations of human, structural, and relational capital and evaluates prevailing measurement strategies, from financial proxies and survey-based indices to value-added coefficients and algorithmic feature extraction. It critically appraises modelling techniques—panel econometrics, structural equation models, event-study designs, and emerging machine-learning approaches—assessing their assumptions, identification strengths, and limitations in isolating IC effects on profitability, productivity, valuation, and market outcomes. Across thematic chapters, the volume traces the evolution of IC scholarship from descriptive taxonomies to dynamic systems perspectives that foreground knowledge flows, complementarities among intangibles, and firm–ecosystem interactions.